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GUIDELINES FOR SALE OF GOODS IN THE DOMESTIC TARIFF AREA (DTA) BY EOU/SEZ/EHTP/STP/BTP UNITS

APPENDIX 14-I-H - Old_Provisions - Appendix - DGFT - APPENDIX 14-I-H - APPENDIX- 14-I-H GUIDELINES FOR SALE OF GOODS IN THE DOMESTIC TARIFF AREA (DTA) BY EOU/EHTP/STP/BTP UNITS (Please see Para 6.8 and 6.9 of FTP) NOTE: Please see Paragraphs 6.8 and 6.9 of the Chapter 6 of the Foreign Trade Policy. I. DTA SALE ENTITLEMENT FOR EOU UNITS: Paragraph 6.8 of the Chapter 6 of the Foreign Trade Policy provide for sale in DTA by EOU/EHTP/STP units. Such sales in the DTA will be governed by the following .....

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mission/Letter of Intent. c) Units may opt for DTA sales on a quarterly, half-yearly or annual basis by intimation to the concerned Development Commissioner of SEZ. However, Premier Trading House (PTH) as defined in para 3.5.2 of Foreign Trade Policy (FTP) shall have the option to undertake DTA sales on monthly basis, as well. d) The DTA sales entitlement shall be availed of within three years of the accrual of entitlement. e) An application for sale of goods in DTA (as per EOU Scheme) by the EO .....

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under para 6.8(a) of Foreign Trade Policy under intimation to concerned Development Commissioner and Jurisdictional Central Excise Authority in terms of Para 6.38.8 of Handbook. DTA sale in terms of para 6.8(a) of Policy shall be allowed only after adjustment of advance DTA sale permission is granted. f) Advance DTA sale permission not exceeding the entitlement accruable on the exports envisaged in the first year shall be permitted and such sale shall be adjusted against the subsequent entitlem .....

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le and the full duties applicable on such goods. g) Advance DTA sales permission would also be admissible in cases of capacity expansion/product diversification. In such cases, the unit would be entitled to advance DTA sales linked to the exports envisaged from the expansion or new production streams or through product diversification. However, no advance DTA sale would be admissible to a DTA unit converted into EOU except in respect of new production stream as a result of change of technology o .....

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e period allowed for adjustment of advance DTA sale. i) EOUs engaged in the manufacture of perishable items like floriculture, horticulture, pisiculture can also avail the facility of simultaneous sale in DTA of such perishable items on quarterly basis, while earning DTA entitlement on exports made during the said quarter. Such permission can be granted in advance by the DC concerned subject to the condition that the unit has achieved positive NFE cumulatively up to the previous quarter. j) Unit .....

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ear duly certified by a Chartered Accountant and endorsed by the jurisdictional Custom Authority. b) The DTA sale of plain jewellery shall be permitted on payment of concessional rate of duty in Indian Rupees as applicable to sale from nominated agencies. In respect of studded jewellery, duty shall be payable in Indian Rupees as notified by Customs. c) Advance DTA sale permission not exceeding the entitlement accruable on the exports envisaged in the first year shall be permitted and such sale s .....

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of supplies specified in paragraph 6.9 of the EOU Scheme: a) The unit shall, at the time of application, indicate the quantity and value of goods sought to be supplied in the DTA. If the sale is effected against an import license held by the DTA purchaser, the Customs/Central Excise Officer concerned will allow such sales after making a suitable entry on the license of the quantity and value of such sales. The Import license shall cease to be valid for further imports to the extent of such supp .....

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levant Ministry of Finance Notifications are: 1. No. 106/58-Cus dated 29.3.58 2. No. 152/94-Cus dated 13.7.94 3. No. 50/96-Cus dated 23.7.96 4. No. 39/96-Cus dated 23.7.96 5. No. 84/97-Cus dated 11.11.97 IV. SALE OF REJECTS Sale of rejects is also permitted in the DTA, as provided for in para 6.8 (d) of the Chapter 6 of the Foreign Trade Policy V. SALE OF BY-PRODUCTS The sale of by-products in the DTA is also permitted as per provision of para 6.8 (g) of the Chapter 6 of the Foreign Trade Policy .....

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oduction: II DETAILS OF ADVANCE DTA SALE 5. Details of advance DTA sale permitted, if any Approval No. and Date Particulars of products/service permitted Value 1. 2. 3. Total DETAILS OF DISPATCH UNDER PARA 6.8(a),(d),(e)& (g) of the Chapter 6 of the Foreign Trade Policy 6. Details of DTA sale effected (Please indicate the period) Description of goods/service sold in DTA as DTA sale Value 1. 2. 3. Total III. PRODUCTION DETAILS FOR THE APPLICATION PERIOD Gross production I. Description of good .....

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e items proposed to be sold in DTA Value 1. 2. 3. Total DECLARATION I/We hereby declare that the information given above is true and correct Signature of the applicant Name Designation Seal of the Company CHARTERED ACCOUNTANTS CERTIFICATE/COST & WORKS ACCOUNTANT CERTIFICATE We have checked and verified the figures mentioned above from the records and books of account of company and found them true and correct Signature Name Membership No Seal CERTIFICATE BY CENTRAL EXCISE AUTHORITY Verified .....

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5 of FTP or less as applicable Rs. ii) Value of supplies made under para 6.9 of the Chapter 6 of the Foreign Trade Policy Rs. iii) Total Rs. 2. DETAILS OF CAPITAL GOODS INCLUDING DG SET AND OTHER OFFICE EQUIPMENTS IMPORTED IN THE BLOCK PERIOD AS PER PARA 6.5 OF FTP OR LESS AS APPLICABLE (I) CIF VALUE OF IMPORTED CAPITAL GOODS (YEAR WISE) IN THE BLOCK PERIOD AS PER PARA 6.5 OF FTP OR LESS AS APPLICABLE Ist year IInd year IIIrd year IVth year Vth year Total (II)VALUE OF IMPORTED CG PROCURED FROM A .....

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